Tag Archives: Ahmedabad Urban Development Authority

Urban Development Authority Pursuing General Public Utility Objects Entitled To Exemption And Depreciation Benefits

By | August 19, 2026
0 Comment

Urban Development Authority Pursuing General Public Utility Objects Entitled To Exemption And Depreciation Benefits Issue Whether an urban development authority carrying on activities for the advancement of an object of general public utility without a commercial motive is entitled to tax exemption under Section 11 of the Income-tax Act, 1961. Whether generic or non-project-specific grants… Read More »

Cancellation of Section 12AA Registration Unsustainable When Plot Sales Retain Charitable Public Utility Character

By | July 25, 2026
0 Comment

Cancellation of Section 12AA Registration Unsustainable When Plot Sales Retain Charitable Public Utility Character Cancellation of Section 12AA Registration Unsustainable When Plot Sales Retain Charitable Public Utility Character Issue Validity of Registration Cancellation under Section 12AA: Whether the DIT(E) was justified in cancelling the assessee’s registration under Section 12AA on the ground that it was… Read More »